THE UNIVERSITY OF NORTH CAROLINA AT GREENSBORO
BRYAN SCHOOL OF BUSINESS AND ECONOMICS
ACC 649
Advanced Study in Auditing and Attestation
Course Syllabus
Instructor:
Office:
Phone:
Email:
Office Hours:
Katie Davenport, CPA
Bryan 341
336.256.0111
cadavenp@uncg.edu
By appointment
Course Description:
This course provides an in depth study and review of specialized current topics in auditing and attestation. This
course is only offered online.
This course is very intensive and will require 20 or more hours per week of work during the shorter session.
This is necessary in order for the course to achieve the objectives and still coordinate with the internship
program.
Course Credit: 1:1
Prerequisites:
ACC 631 or 638 and Permission of Instructor or Program Director required.
Course Objectives:
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LO 1 - Demonstrate the process of planning the audit,
LO 2 - Evaluate the impact of various forms of audit evidence on the audit process,
LO 3 - Evaluate business risk factors and its impact on audit sampling procedures in
various audit settings,
LO 4 - Evaluate proper report forms in order to better communicate audit findings,
LO 5 - Describe professional responsibilities of auditors.
Required Text:
Auditing and Assurance Services: An integrated approach 14th edition
Arens, Eleder, and Beasley
CPAexcel Courseware
You may either use the soft cover book or ebook. You must have access to the web-based homework and testing
materials (multiple choice questions, simulations, and quizzes).
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Grading:
Course grades will be determined as follows:
Homework
Quizzes
Comprehensive Final Exam
Plan of Study
Application to Sit For CPA Exam
Final Assessment
10%
50%
25%
5%
5%
5%
The grading scale is as follows:
B+ = 87 – 89
C+ = 77 - 79
A = 100 - 93
B = 83 - 86
C = 70 - 76
A- = 90 - 92
B- = 80 - 82
F = 69 and below
All grades will be posted on Blackboard. It is your responsibility to make sure they are recorded
correctly. Please contact me immediately if there is an error.
Academic Integrity Policy:
Students are expected to know and abide by the Academic Integrity Policy in all matters pertaining to this
course. Please visit http://sa.uncg.edu/handbook/academic-integrity-policy/ for a copy of the policy.
Student Conduct:
Students are expected to know and abide by the Student Code of Conduct. Students who behave in an
unprofessional manner will be dismissed from the course. “An academic community of integrity upholds
accountability and depends upon action in the face of wrongdoing. Every member of an academic community –
student, group/organization, faculty member, and staff – is responsible for upholding the integrity of the
community.”
Please visit http://sa.uncg.edu/handbook/student-code-of-conduct/ and
http://bae.uncg.edu/assets/faculty_student_guidelines.pdf for further information.
Student Disabilities:
Any request for special accommodation must come through the Office of Accessibility Resources and Services
with the appropriate paperwork. Please visit http://ods.uncg.edu/ for further information.
Students in Distress:
UNCG cares about your success as a student. We recognize that students often balance many challenging
personal issues and demands. Please take advantage of the University resources designed to help. For
assistance accessing these resources, please contact the Dean of Students Office at 336.334.5514 or Student
Academic Services at 336.334.5730. The Counseling and Testing Center is available for mental health
assistance at 336.334.5874.
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Course Grading and Evaluation:
The final grade that you receive in this class depends upon your grades on homework assignments, quizzes,
completion of a plan of study, application to sit for the CPA exam, comprehensive final exam, and an
evaluation of the plan of study.
Homework Assignments:
Homework assignments are designed to help you master the material. You should watch the lectures and
complete the associated multiple choice questions and simulations assigned each week. You have unlimited
attempts to complete the homework assignments. Your goal should be to complete each assignment with 100%
accuracy and completion.
You will receive one homework grade each week. The grade will be an average of the grades you receive on
each segment assigned for the week. Note: Any lesson segment with a grade of 90% or less will receive a
zero for the segment. Completion of assignments after the due date will receive a grade of zero. All
homework must be completed in CPAexcel.
Quizzes:
Cumulative quizzes will be given each week. Each quiz will consist of 50 multiple choice questions. The quiz
is timed. You will have one hour and forty-five minutes to complete each quiz. The quizzes are closed
book/closed note. You will only have one attempt to complete each quiz.
Comprehensive Final Exam:
A comprehensive final exam will be given on Friday, July 25, 2014 from 9:00 am – 12:00 am. The exam must
be taken in person during the designated exam period. The final exam will count as 25% of your final grade
There are no make-up quizzes except for approved University absences. If you are unable to take a quiz,
please try to notify me at least 48 hours prior to the quiz. Failure to notify me within 24 hours after the
scheduled quiz will result in a grade of zero. At the time of notification, I will determine whether to
consider the absence excused or unexcused and follow University policy. In the event you miss a quiz for
medical or psychological circumstances, you must provide me with written verification.
Additional Assignments:
Study Plan
A written study plan outlining your plan to complete the requirements will be due. See Blackboard for
additional information regarding assignment requirements.
Application to Sit for the CPA Exam
A completed copy of the application to sit for the CPA Exam will be due. See Blackboard for additional
information regarding assignment requirements.
Evaluation of Study Plan
At the end of the five week session, an evaluation of your study plan should be submitted. See Blackboard for
additional information regarding assignment requirements.
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IMPORTANT DATES
DATE
ASSIGNMENT
June 20, 2014
June 26, 2014
Study Plan Due
Homework Assignment 1 Due
(LO 1)
June 27, 2014
July 3, 2014
Quiz 1 Due
Homework Assignment 2 Due
(LO 2)
Quiz 2 Due
July 4, 2014
July 4, 2014
July 10, 2014
July 11, 2014
July 17, 2014
July 18, 2014
July 23, 2014
July 24, 2014
July 24, 2014
July 25, 2014
9:00 – 12:00
Topics Covered
Financial Statement Audits
Planning Activities
Fraud Discussion
Use of a Specialist
Internal Control
Internal Control - continued
Audit Evidence
***Cumulative***
Application to Sit for CPA Exam Due
Homework Assignment 3 Due
(LO 2) (LO 3) (LO 4)
Quiz 3 Due
Homework Assignment 4 Due
(LO 4)
Quiz 4 Due
Homework Assignment 5 Due
(LO 5)
Quiz 5 Due
Evaluation of Study Plan Due
Final Exam – Bryan Room 335
Audit Evidence - continued
Audit Reports
***Cumulative***
Audit Reports - continued
Other Types of Reports
Other Professional Services
***Cumulative***
Sarbanes-Oxley Act
Professional Responsibilities
***Cumulative***
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